log in
Print | Back


Theophilus I Emuwa

Theophilus I Emuwa

Managing Partner


  • Infrastructure
  • Intellectual Property
  • Taxation
  • Telecommunications

WSG Practice Industries


WSG Leadership

DealMaker Group
Patent Law Workshop Group
WSG in Africa & Middle East Group
WSG Main Group
ABA Group
IBA Group
IFA Group
Tax Group


Theo's practice is focused on commercial law. He is widely acknowledged as one of Nigeria's leading tax practitioners.

Bar Admissions

England & Wales; Nigeria; Ghana


BSc (Mech. Eng.) Imperial College of Science & Technology, London, England 1979; MSc (Mech. Eng.) Imperial College of Science & Technology, London, England 1980; Dip. Law, The Inns of Court School of Law, London, England 1983; Barrister, of Gray's Inn, London 1983; BL (Nigeria) Barrister and Solicitor of the Supreme Court of Nigeria 1984; Ghana 2000.
Areas of Practice

Infrastructure | Intellectual Property | Taxation | Telecommunications

Professional Career

Professional Associations

  • American Bar Association
  • International Bar Association
  • International Trademark Association
    Lex Noir

He is a fellow of the Chartered Institute of Taxation of Nigeria, and was the Vice Chair of the Tax Law Review Committee of the Institute. Theo is an active member of the Section of Energy and Resources Law of the International Bar Association, the Section on Natural Resources and Energy Law of the American Bar Association, the UK Energy Lawyers Group, WIPO Arbitration and Mediation Centre, Institute of Intellectual Property Agents, International Trademark Association; Telecommunications Lawyers Association of Nigeria, African Telecommunications Think Tank. He is also a member of the Nigerian Society of Engineers, a member of the Advisory Board of the Institute for Energy Law of the Center for American and International Law, U. S. A. and the Honorary Secretary, Imperial College Alumni Association of Nigeria.


He regularly advises on Nigerian companies income and petroleum profits tax issues, corporate structures, shareholder rights and other corporate governance issues and drafted several shareholders and joint venture agreements.
He has provided advice on privatization options and strategies for clients, reviewed business process and procedures for operating in the petroleum sector, led several due diligence reviews and advised on environmental matters and compensation issues after an oil spill.

Deputy Consultant Editor, Nigerian Tax Notes. Contributing Editor, Oil & Gas Law and Taxation Review (published by Sweet & Maxwell, London) and a member, Editorial Board of The Trademark Reporter (published by the International Trademark Association). He has published several articles on taxation and has presented papers at various seminars, workshops and conferences on taxation and other commercial law issues.

WSG's members are independent firms and are not affiliated in the joint practice of professional services. Each member exercises its own individual judgments on all client matters.

HOME | SITE MAP | GLANCE | PRIVACY POLICY | DISCLAIMER |  © World Services Group, 2020